Chap. 860.—An ACT to amend and re-enact section IS of chapter 2 of an act of
the general assembly of Virginia, 1800, entitled an act to provide for the assess-
ment of taxes on persons, property, and incomes, and on licenses to transact
business and imposing taxes thereon for the support of the government and
public free schools, and to pay the interest on the public debt and prescribing
the mode of obtaining licenses to sell wine, ardent spirits, malt Hquors, or any
mixture thereof, in cases where a court certificate Is required, approved March

, 1s.
Approved March 3, 1898.

1. Be it enacted by the general assembly of Virginia, That section
eighteen of chapter two of an act of the general assembly of Virginia,
entitled an act to provide for the assessment of taxes on persona, pro-
perty, and incomes, and on licenses to transact business and imposing
taxes thereon for the support of the government and public free schools,
and to pay the interest on the public debt and prescribing the mode of
obtaining licenses to sell wine, ardent spirits, malt liquors, or any mix-
ture thereof, in cases where a court certificate is required, approved
March sixth, eighteen hundred and ninety, be amended and re-enacted
so as to read as follows:

§ 18. Every person licensed as a manufacturer or distiller of alcoholic
liquors shall pay for said privilege at the time his license is granted a
specific sum therefor, to be graduated and classified ag follows: The
manufacturer who shall mash and distill ten bushels or less per day,
thirty dollars; ten bushels and less than twenty per day, fifty dollars;
twenty bushels and less than thirty per day, seventy-five dollars: thirty
bushels and less than forty-five per day, one hundred and tw enty- five
dollars; forty-five bushels and less than seventy- -five per day, two hun-
dred dollars; seventy-five bushels and less than one hundred per day,
two hundred and fifty dollars; one hundred bushels and less than one
hundred and fifty per day, three hundred dollars; one hundred and fifty
bushels and less than two hundred per day, four hundred dollars; two
hundred bushels and less than two hundred and fifty per day, four
hundred and fifty dollars; two hundred and fifty bushels and less than
three hundred per day, five hundred dollars; and on each one hundred
bushels per day in excess of three hundred at the rate of two hundred
dollars for each one hundred bushels so mashed per day.

The above specific sums shall be paid before commencing his opera-
tions, and on the payment of such specific sum the manufacturer shall
have the privilege of selling the liquors actually manufactured by him
in quantities of not less than one gaJlon at the house where the same is
manufactured.

The manufacturer of alcoholic liquors by direct fermentation and dis-
tillation from pomace, or from cider or fruits, where the distillery is run
lexs than three months, the distiller of brandy shall pay the specific sum of five
dollars; but if the distillery is run more than three months and less than
six the specific amount to be paid for the privilege shall be twenty dol-
lars, and if run six months or more there shall be paid for the privilege
fifty dollars.

It shall be the duty of every licensed distiller who manufactures
brandy from fruit to furnish the commissioner of the revenue a copy of
the returns made by him to the internal revenue assessor of the United
States, and the commissioner of the revenue shall require said licensed
distiller to make affidavit to the correctness of such returns or payment
of the above sum. The distillerof brandy shall have similar privileges
in regard to the sale of brandy manufactured by him to those granted
to distillers of whiskey.

For the privilege of manufacturing malt liquors there shall be paid
fifty dollars, and upon the payment Pof such specific sum the manufac-
turer shall have the privileze of selling the products of his brewing in
quantities in excess of five gallons at any place within the state of Vir-
ginia,

And the said manufacturer shall have the additional privilege of sell-
ing the products of his brewing in quantities not less than one gallon at
the place of manufacture: provided, that any resident manufacturer of
wine may have the privilege of selling wine of his own manufacture in
quantities not less than one gallon without paying the license tax on per-
centage, provided by chapter two of this act.

2. This act shall be in force from and after July first, eighteen hun-
dred and ninety-eight.